Investigation into cosmetics store chain
The Investigative Department of the Cherkasy Regional Police is conducting a criminal case against the owner of the "SHARM" trademark. He is suspected of large-scale tax evasion. Details of the case have emerged from the case materials.
Mechanism of income concealment
According to the results of an analytical study submitted to the Cherkasy Regional Prosecutor's Office, the individual entrepreneur controlling the "SHARM" brand organised a scheme of deliberate tax evasion between 2024 and 2025. To implement the plan, subordinate entrepreneurs on the simplified taxation system (second group) were involved, operating under this trademark.
According to the investigation, these entrepreneurs concealed the tax base and exceeded the turnover limits established by law. As a result of these actions, the state budget suffered losses:
- over UAH 1.4 million — uncollected single tax;
- over UAH 11.1 million — uncollected personal income tax;
- over UAH 24.5 million — uncollected value added tax.
The total amount of unpaid taxes amounted to UAH 37.1 million. Analysis indicates that over 20 individual entrepreneurs were involved in the illegal scheme.
About the "SHARM" chain
In the city of Cherkasy, the "Sharm" / "Sharm Beauty" (sharmbeauty.ua) brand operates a chain of stores selling cosmetics, perfumery, and household chemicals. The company positions itself as a seller of branded perfumery, decorative cosmetics, and care products, with over 20 years of experience. It was under this trademark that, according to the investigation, individual entrepreneurs on the simplified system operated, allowing them to conceal actual turnovers and avoid paying taxes in significant volumes.
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